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In gathering my comparable sales evidence, how far back can the date of sale occur?

April 26, 2017comparable gathering occur sale sales

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In gathering my comparable sales evidence, how far back can the date of sale occur?

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Sales of comparable properties may be anytime prior to the date of your value, but those closest in time are the best indicators of value. However, an appeals board may not consider comparable sales that have occurred more than 90 days after the date your value was set by the county assessor.